U.P. Pt. DDUP PCV Vishwa Vedhyalaya Evam Gou Anusandhan Sansthan, Mathura v. ITO, Mathura

ITA 542/AGR/2008 | 2005-2006
Pronouncement Date: 04-01-2011 | Result: Dismissed

Appeal Details

RSA Number 54220314 RSA 2008
Bench Agra
Appeal Number ITA 542/AGR/2008
Duration Of Justice 2 year(s) 5 month(s) 4 day(s)
Appellant U.P. Pt. DDUP PCV Vishwa Vedhyalaya Evam Gou Anusandhan Sansthan, Mathura
Respondent ITO, Mathura
Appeal Type Income Tax Appeal
Pronouncement Date 04-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 04-01-2011
Date Of Final Hearing 04-01-2011
Next Hearing Date 04-01-2011
Assessment Year 2005-2006
Appeal Filed On 30-07-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NOS.542 543 & 544/AGR/2008 ASST. YEARS: 2005-06 2006-07 & 2007-08 RESPECTIVE LY THE FINANCE OFFICER VS. INCOME TAX OFFICER TDS U.P. PT. DEEN DAYAL UPPADHYAYA MATHURA. PASHU CHIKITSA VIGYAN VISHWA VAIDHYALAYA EVAM GOU ANUSANDHAN SANSTHAN MATHURA. (TAN : AGRU 10347 B). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA JR. D.R. ORDER PER BENCH : THESE APPEALS HAVE BEEN FIELD BY THE ASSESSEE AGAIN ST THE COMMON ORDER OF THE CIT(A)-I AGRA DATED 02.06.2008 FOR THE ASSESSMENT YEARS 2005 -06 2006-07 & 2007-08 RESPECTIVELY. 2. NOTICES OF HEARING DATED 09.12.2010 WERE ISSUED ON 15.12.2010 FOR THE HEARING ON 04.01.2011 TO THE ASSESSEE BY REGISTERED POST ACKNO WLEDGEMENT DUE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36 COLUMN NO.10. INSPITE OF THE SAME NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER NOR ANY APPLICATION FOR ADJOURNMENT HAS ALSO BEEN FIELD BY THE ASSESSEE. KEEPING IN VI EW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE WE ARE OF THE CONSIDERED OPINION THAT THE ASS ESSEE IS NOT INTERESTED TO PROSECUTE THE MATER IN 2 DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILA NT OF THEIR RIGHTS AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS JURA SUBVENIUNT. UNDER THE CIRCUMSTA NCES KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLAT E TRIBUNAL RULES 1963 AS WELL AS THE DECISIONS BY THE TRIBUNAL AS IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED 38 ITD 320 (DELHI) AND BY THE HIGHER COURTS AS IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) WE TREAT THE ASSESSEES APPEALS AS UN-A DMITTED AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 4 TH JANUARY 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY